___waveIn device count just returns the number of devices that Windows reports (using the
waveInGetNumDevs function).___

Sir,
But how Windows showing audio device properly in audio settings dialog. why we are not able to enumerate it. is windows using any other library for it.

Sir,
if we use separate application domain only to load and unload NAudio Library and if we found that audio service is stopped then we can show an dialog to user to start audio service and according user action we can load NAidio Library in corresponding application
domain [NAudio Domain ] and other domain will communicate with NAudio Domain to enumerate audio device, also capture audio from device..

I'm not quite sure what you are asking, but the important thing to realise is that NAudio is simply calling Windows APIs when you ask it what devices there are. It doesn't change anything that Windows reports. Maybe there is another API, or a flag we can
use in an existing API, but you would need to search MSDN for that answer.